A3.104 HMRC's service commitment and Charter
For the latest New Development, see ND.1628.
HMRC's Charter (known as Your Charter) is designed to cover HMRC's relationship with what it refers to as its customers.
The Charter sets out people's rights and obligations in respect of their dealings with HMRC.
HMRC has a Customer Experience Committee, since February 2016 constituted as a sub-committee of the HMRC Board, which oversees HMRC's performance in relation to the Charter, and publishes Charter-annual reports.
The Charter has its basis in statute1 in that HMRC is obliged to have a Charter and that Charter must include HMRC's aspirational standards of behaviour